Appeal, Review and Settlement of Cases

Size: px
Start display at page:

Download "Appeal, Review and Settlement of Cases"

Transcription

1 1. Introduction: Chapter 31 Appeal, Review and Settlement of Cases 1.1 Like any other taxation statue, the Customs Act contains detailed provisions for judicial review, for resolution of disputes, by way of appeals and review. The various appellate authorities are Commissioner (Appeal), Revision Authority, Customs Excise and Service Tax Appellate Tribunal (CESTAT), High Court and the Supreme Court. Any appeal by the department, before any appellate authority, is filed only after following a procedure of review of orders as prescribed in the Customs Act. Beside the route of appeals, an alternative dispute resolution mechanism has also been provided by way of the settlement of cases by the Settlement Commission. These provisions are contained in Chapter XV and XIVA respectively of the Customs Act, Appeal to Commissioner (Appeal): 2.1 The power of adjudication of cases is bestowed on all officers of the rank of Superintendent/Appraiser and above as per specified monetary limits and other criterion. Thus, the first stage of appeal against any order passed by any officer below the rank of Commissioner of Customs lies with the Commissioner of Customs (Appeals) in terms of Section 128 (appeal by any person aggrieved by such order) or Section 129 (D)(4) [Departments appeal on review of order], as the case may be, of the Customs Act, The procedure of filing of appeal by Department against the order/decision of officers below the rank of Commissioner is that every such adjudication order is reviewed, for legality and propriety of such order, by the Commissioner of Customs, under Section 129D(2) of the said Act. If on review, the adjudication order/decision is not found to be legal and proper, the Commissioner may direct any officer subordinate, by an order, to file an appeal to Commissioner (Appeal). The said order shall be made by the Commissioner within three months from the date of communication of adjudication order and in pursuance of such order, an appeal would be filed to Commissioner (Appeal) within a period of one month from the date of issue of said order by the Commissioner. 2.3 The limitation period for filing of appeal to Commissioner (Appeal) is sixty days from the date of communication of order being appealed against. However, Commissioner (Appeal) may allow a further period of thirty days for filing of appeal provided he is satisfied that appellant was prevented by sufficient cause from presenting the appeal within the period of sixty days. 2.4 The procedure for filing of appeal before Commissioner (Appeal) is that the appeal is required to be filed in a Form No. CA-1 [under Section 128 of the said Act] and Form CA-2 [under Section 129D(4) of the said Act], as prescribed under rule 3 and rule 4, 236

2 respectively, of the Customs (Appeals) Rules, Once (Appeal) is filed, The Commissioner (Appeal) shall give opportunity to the appellant to be heard. Commissioner (Appeal), on being shown sufficient cause, can give adjournment from hearing upto three times. The Commissioner (Appeal), may allow any grounds of appeal not specified in the appeal filed, provided he is satisfied that omission thereof was not willful or unreasonable. The Commissioner (Appeal), wherever possible, would decide the appeal within six month from the date of filing of appeal, by issue an order in writing, and shall communicate such order to the appellant, the adjudicating authority, the jurisdictional Chief Commissioner and Commissioner. The relevant provisions are contained in Sections 128 and 128A of the said Act and the Customs (Appeals) Rules, Appeal to CESTAT: 3.1 The Customs Excise and Service Tax Appellate Tribunal (CESTAT) has been constituted by the Central Government under Section 129(1) of the said Act. 3.2 In terms of Sections 129A(1) (appeal by any person aggrieved by such decision or order) or Section 129 (D)(4) [departments appeal on review of order of Commissioner of Customs, by the Committee of Chief Commissioner] of the said Act any person may file appeal to CESTA if aggrieved by: (a) (b) any decision or order passed by a Commissioner of Customs as an adjudicating authority; or an order passed by the Commissioner (Appeals). 3.3 Appeal cannot be filed before CESTAT if the matter relates to: (i) (ii) import or export of goods as baggage; import goods not landed or short landed. And (iii) Drawback. 3.4 The CESTAT may refuse to admit an appeal where the value of goods that have been confiscated or differential duty involved or the amount of fine and penalty involved does not exceed Rs.50,000/-, except the cases that involve any question relating to rate of duty of customs or determination of value of goods for the purpose of assessment. 3.5 The limitation period for filing of appeal to CESTAT is three months from the date of communication of order being appealed against. The Tribunal may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 3.6 In accordance with Sections 129A, 129B and 129C of the Customs Act, 1962 read with the Customs (Appeals) Rules, 1982 and the CESTAT (Procedure) Rules, 1982, 237

3 the procedure for filing of appeal before CESTAT and disposal thereof is as follows. I. The appeal is required to be filed in a Form No. CA 3 [Section 129A(1) of the said Act] and Form CA-5 [Section 129 D(4) of the said Act], prescribed under rule 6(1) and rule 7, respectively, of the Customs (Appeals) Rules, II. III. IV. On receipt of notice of appeal the respondent may file a memorandum of cross objection within 45 days of receipt of notice [Section 129A(4) of the said Act]. The memorandum of cross examination is required to be filed in Form CA 4, prescribed under rule 6 (2) of the Customs (Appeals) Rules, In the memorandum of cross objections, the respondent can agitate against any part of the order appealed against and such cross objections are disposed of by the Tribunal as if it were an appeal. Rules 15 and 15A of the CESTAT (Procedure) Rules, 1982 allow filing of reply to such appeal within a month by the respondent, and rejoinder to the reply within a month by the appellant. The CESTAT shall give opportunity to the appellant to be heard, and on being shown sufficient cause, can give adjournment from hearing. In terms of proviso to Section 129B(1A) of the said Act, no such adjournment shall be granted more than three times to a party during hearing of the appeal. After hearing the case, CESTAT, pass an order confirming, annulling or modifying the order appealed against or remand the case back to the authority, which passed the order appealed against. The CESTAT may, within six months from the date of its order, amend its order to rectify any mistake apparent from the record that is brought to its notice by the appellant or the respondent. V. A prescribed fee is required to be paid for filing of appeal or rectification of mistake (ROM) or for restoration of appeal. The fee prescribed at present is (i) Rs 1000, where amount of duty, interest and penalty is upto Rs 5 lakh; (ii) Rs 5000, where amount of duty, interest and penalty is between Rs 5 lakh to Rs 50 lakh; (iii) Rs 10000, where amount of duty, interest and penalty is more than Rs 50 lakh; (iv) Rs 500 for any other purposes, including ROM or restoration of appeal. However, no fee is payable in case of appeal or ROM or restoration of appeal application by department. VI. The CESTAT, shall decide the appeal, where order has been stayed, within a period of 180 days from the date of stay order, and would decide the appeal in other cases, wherever possible, within three years from the date of filing of appeal, by issue an order in writing, and shall communicate such order to the appellant to the Commissioner and the other party. In case where order of stay has been made by the CESTAT and appeal is not decided within 180 days, the stay order shall stand vacated. 238

4 4. Review of orders passed by Commissioner of Customs and Commissioner of Customs (Appeal) and filing of appeal by Department: 4.1 The process of review of the order of Commissioner of Customs and Commissioner of Customs (Appeals), by the Department is prescribed in Section 129 D(1) and Section 129A(2) of the Customs Act, respectively. 4.2 The order of Commissioner of Customs is examined, for legality and propriety of such order, by the Committee of Chief Commissioners that consists of two Chief Commissioners, one of them being Jurisdictional Chief Commissioners. The Committee may direct, by an order, the Commissioner to file an appeal to the Tribunal. Such order has to be passed within three months from date of communication of decision/order being examined. An appeal would be filed by the Commissioner of Custom, within a period of one month from the date of order passed by the Committee. In case the Committee disagrees in its opinion, it shall make a reference to the Board, through Joint Secretary (Review), and the Board will examine such order, and if it is of the view that order is not legal and proper, will direct the concerned Commissioner to appeal to the Tribunal. 4.3 The Committee of Chief Commissioners is notified by the Board under Section 129A(1B) of the said Act vide Notification No. 39/2005-Cus.(NT), dated The order of Commissioner (Appeal) is examined by a Committee of Commissioners, consisting of two members, one of them being the Commissioner, to whose jurisdiction the order concerns. In case the Committee of Commissioners differs in its opinion, it would make a reference to the jurisdictional Chief Commissioner for taking a view as regards legality and propriety of order under examination. 4.5 The Committee of Commissioners is notified by the Board under Section 129A(2) of the said Act vide Notification No. 40/2005-Cus.(NT), dated Revision Application: 5.1 The appeals against the order of Commissioner or Commissioner (Appeals), in cases of baggage, Drawback and short-landing/ not landing of goods lies with the Revision Authority (instead of CESTAT) under Section 129DD of the Customs Act, However, the Revision Authority may refuse to admit an application differential duty, fine and penalty involved does not exceed Rs.5,000/ The limitation period for filing of an application to Revision Authority is three months from the date of communication of order being appealed against. The Revision Authority may allow a further period of three months it is satisfied that there was sufficient cause for not presenting it within the limitation period. 5.3 In terms of Sections 129A and 129DD of the Customs Act, 1962 and the Customs (Appeals) Rules, 1982 the Revision Application is required to be filed in a Form No. CA 8, prescribed under Rules 8A and 8B of the said Rules. The fee prescribed at 239

5 present is (i) Rs.200/-, where amount of duty, interest and penalty is upto Rs.1 lakh; (ii) Rs.1,000/-, where amount of duty, interest and penalty is more than Rs.1 lakh. However, no fee is to be paid in case Revision Application is filed by the Department. 6. Pre-deposit of duty demanded or penalty levied: 6.1 Section 129E of the Customs Act, 1962 requires that a person desirous of appealing against a decision or order before Commissioner (Appeals) or the Appellate Tribunal shall, pending the appeal, deposit with the adjudicating authority the duty demanded or the penalty levied. In case an appellant is not in a position to pre-deposit the entire amount of duty demanded or penalty levied, the appellant should file the stay application for waiver of pre-deposit. The Commissioner (Appeals) and the Appellate Tribunal are empowered to waive pre-deposit, either fully or partially, if the appellant is able to show that pre-deposit of duty or penalty levied would cause undue hardship to such person. 6.2 Commissioner (Appeals) is required, wherever it is possible to do so, to decide a stay application within 30 days from the date of its filing. 6.3 Section 19EE prescribes that if the pre-deposit made by the party under Section 129E is required to be refunded consequent to the order of the Commissioner (Appeal) or CESTAT, and such amount is not refunded within three months from the date of communication of order, unless the order of appellate authority is stayed by the higher appellate authority, an interest at the rate specified in Section 27A shall be paid to the after expiry of three month from the date of order. Presently, the interest rate is 6% per annum. 7. Appeal to High Court: 7.1 Against any order passed in appeal by the CESTAT, on or after , which is not relating to determination of rate of duty or value of goods for the purposes of assessment, appeal lies to the High Court. However, where the issue involved relates to determination of rate of duty or value for the purpose of assessment, appeal lies to Supreme Court. 7.2 The limitation period for filing of appeal to High Court one hundred and eighty days from the date when the order being appealed against was received by the Commissioner of Customs. The High Court may admit appeal after the expiry of this period if it is satisfied that there was sufficient cause for not presenting it within the limitation period. 7.3 If appeal is filed by party, a fee of Rs 200 is required to be paid. 7.4 Where High Court is satisfied that question of law is involved, it shall formulated the question of law. The High Court may hear any other substantial question of law not formulated by it, it is satisfied that the case involves such question. High Court may determine any issue that has not been determined by the CESTAT or has been wrongly determined. 7.5 The Code of Civil procedure, 1908 applies to the Appeal so filed to the High Court except as otherwise provided in the said Act. 240

6 7.6 In respect of order passed by CESTAT prior to , Section 130A of the Customs Act, 1962 provides that within 180 days of receipt of order of Tribunal passed under Section 129B of the said Act, a person could have filed an application if the order of the Tribunal does not relate to determination of any question having relation to the rate of duty of Customs or the valuation of goods for purposes of assessment. 8. Appeal to Supreme Court: [Refer Circular No. 935/25/2010-CX, dated ] 8.1 Under Section 130E of the Customs Act, 1962 appeal lies to the Supreme Court against: I. Any judgment of a High Court delivered on an appeal under Section 130 or a reference made by CESTAT, in respect of order passed by it before of the said Act or a reference application filed by Commissioner under Section 130A, in respect of order of CESTAT received by him before , provided the High Court certifies, on its own motion or on an oral application made by the party aggrieved, it to be a fit case for appeal to Supreme Court; and II. Civil Appeal against any order passed by the CESTAT relating, among other things, to the determination of any question having a relation to the rate of duty of Customs or to the value of goods for purposes of assessment can be made to the Supreme Court. 8.2 The time limit for filing civil appeal before the Supreme Court is 60 days from the date of receipt of order. 8.3 Normally no application is made by the aggrieved party before the High Court, to certify that case is fit for filing of appeal before the Supreme Court. Therefore in such cases, the aggrieved party can agitate the order / judgment of the High Court before the Supreme Court by way of filing a Special Leave Petition under Article 136 of the Constitution of India. The limitation for filing of SLP is 90 days from the date of the High Court s order. The time taken by the Court from the date of filing of application for certified copy of the order till the copy is ready for delivery is excluded from the computation of the period of limitation. 8.4 The proposal for filing of SLP and Civil Appeal are examined and processed in the Board, on receipt of proposals from field formations duly approved by the Chief Commissioner. [Refer Circular No. 935/25/2010-CX, dated ] 9. Disputes between Central Government Department and PSU/other Government Departments: 9.1 In cases where disputes arise between two Central Government Departments or a Government Department and Public Sector Undertaking, there is no requirement of 241

7 obtaining approval of the Committee on Disputes for pursuing litigations as was being done. Field formations may now pursue their appeals in the respective Tribunals/ Courts without obtaining clearance from the Committee on Disputes. [Refer Instruction F.No.390/R/262/09-JC, dated Monetary limits prescribed by Board for filing appeals to CESTAT/High Courts and Supreme Court: 10.1 In accordance with the National Litigation Policy that is aimed at reducing Government litigation and also expedite the dispute resolution process, so that Government becomes an efficient and responsible litigant, in revenue matters appeal shall not be filed if the amount involved is not significant. Hence, appeals in the Tribunal shall not be filed where the duty involved or the total revenue including fine and penalty is Rs.1 lakh and below. Similarly in the case of High Courts appeals should not be filed in cases where the duty involved or total revenue including fine or penalty is Rs.2 lakhs and below. As regards Supreme Court, appeals should not be filed in cases where the duty involved is Rs 5 Lakh or less. However, adverse judgments relating to the following should be contested irrespective of the amount involved: I. Where the constitutional validity of the provisions of an Act or Rule is under challenge. II. III. Where notification/instruction/order or Circular has been held illegal or ultra vires. Where audit objection on the issue involved in a case has been accepted by the Department. [Refer Instruction DO F No. 390/170/92-JC, dated ] 10.2 In such cases wherever it is decided not to file appeal, such cases shall not have any precedent value. In such cases, it should specifically be record that even though the decision is not acceptable, appeal is not being filed as the amount involved is less than the monetary limit prescribed by the Board. Further, in such cases, there will be no presumption that the Department has acquiesced in the decision on the disputed issues in the case of same assessee or in case of any other assessees, if the amount involved exceeds the monetary limits. 11. Settlement Commission: [Refer Instruction F No. 390/170/92-JC, dated ; and F.No. 390/Misc./163/2010-JC, dated ] 11.1 An alternative channel for resolution of dispute for assessees without prolonged litigation in adjudication/appeals/revisions etc. is the Customs & Central Excise Settlement Commission. Presently, four Benches of the Settlement Commission function at Delhi, Mumbai, Chennai and Kolkata. Provisions relating to Settlement Commission are contained in Sections 127A to 127N of the Customs Act,

8 11.2 In terms of Section 127B of the Customs Act, 1962, any importer, exporter or any other person, may file an application before the Settlement Commission for settlement, before adjudication of case. However, the Settlement Commission cannot entertain the cases which are pending with the Appellate Tribunal or in a Court. Similarly, the matters relating to classification cannot be raised before the Commission. It is also specified that no application can be made unless the appellant has filed a Bill of Entry, or a Shipping Bill etc., or a Show Cause Notice issued by Proper Officer and the additional amount of duty accepted by the applicant in his application exceeds Rs.3 lakhs. Further, no application shall be made for the interpretation in relation to goods to which Section 123 of the said Act applies or to goods in relation to which any offence under the Narcotics and Psychotropic Substances Act, 1985 has been committed The procedure prescribed for the Settlement Commissions essentially requires examination of the application for its acceptability, payment of additional duty admitted by the applicant, calling and examination of records from jurisdictional Commissioner of Customs, getting further enquiries/investigations caused from Commissioner of Customs or Commissioner (Investigation) attached to Settlement Commission, giving opportunity for detailed submission to the applicant and passing order by the Commission. Where any duty or interest or fine or penalty is not paid within thirty days of receipt of the order of Settlement Commission, such amount is recoverable in accordance with the provision of Section 142 of the Customs Act Every order passed by the Settlement Commission under Section 127J of the Customs Act, 1962 is conclusive in respect of the matters stated therein. The Settlement Commission can consider immunity from prosecution proceedings if the applicant cooperates with the Commission in the proceedings before it and makes full and true disclosure of his duty liability. Even grant of immunity, whole or part, from imposition of penalty, fine and interest may also be considered. Further Settlement Commission has power to reopen completed proceeding, if the Settlement Commission is of the opinion that it is necessary to re-open the case for proper disposal of case. [Refer Circulars No. 935/25/2010-CX, dated ; No. 27/27/94-CX, dated ;No.156/67/95-CX, dated ; No.515/11/2000-CX, dated ; and No.578/15/2001-CX, dated , and Instructions F.No. 390/Misc./163/2010-JC, dated ; F.No.390/170/92-JC, dated ] 243

24 Appeals and Revision

24 Appeals and Revision 24 Appeals and Revision The assessee is given a right of appeal by the Act where he feels aggrieved by the order of the assessing authority. However, the assessee has no inherent right of appeal unless

More information

CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL. CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant

CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL. CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant CUSTOM EXCIE & SERVICE TAX APPELLATE TRIBUNAL CA. PIYUSH.S. CHHAJED.FCA., DISA Chartered Accountant Introduction The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) was formerly the Customs,

More information

Appeals and Revision. Chapter XVIII

Appeals and Revision. Chapter XVIII Chapter XVIII Appeals and Revision Sections 107. Appeals to Appellate Authority 108. Powers of Revisional Authority 109. Constitution of Appellate Tribunal and Benches thereof 110. President and Members

More information

Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005)

Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005) Q. 1 - State the procedure for registration of manufacture under the Central Excise Act. (May 2008, May 2005) Registration (Central Excise): A. Rule 9 of Central Excise Rules,2002 gives procedure for Registration.-

More information

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015

THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, 2015 AS PASSED BY LOK SABHA ON 11 MAY, Bill No. 84-C of THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX BILL, ARRANGEMENT OF CLAUSES CHAPTER I CLAUSES PRELIMINARY 1. Short title,

More information

CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur

CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur CA Final Paper 7 Direct Tax Laws Chapter 24 CA.Aseem Chawla / CA. Anuj Mathur 1 Understanding Basic Framework of Appellate Remedies under the Income Tax Act, 1961 Understanding procedure and aspects relating

More information

income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of Return of income is the Assessement of the

income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of Return of income is the Assessement of the INTRODUCTION The income tax procedure starts with the Assessee filing Return of income. The first stage after the filing of the Return of income is the Assessement of the same by the Assessing Authorities.

More information

A Presentation on Practice and Procedure before CESTAT. By Vipin Jain Advocate

A Presentation on Practice and Procedure before CESTAT. By Vipin Jain Advocate A Presentation on Practice and Procedure before CESTAT By Vipin Jain Advocate Section 86 of the Finance Act, 1994. Service Tax Rules, 1994. (Alongwith Form ST-5) Customs, Excise and Service Tax Appellate

More information

KSJ Metal Impex (P.) Ltd. v. Under Secretary (Cus.), M.F. (D.R.) [2013] 40 taxmann.com 199 (Mad.) (para

KSJ Metal Impex (P.) Ltd. v. Under Secretary (Cus.), M.F. (D.R.) [2013] 40 taxmann.com 199 (Mad.) (para Excise & Customs : Where refund of SAD duty under exemption Notification No. 102/2007-Cus. was granted belatedly, assessee was eligible for interest on belated refund under section 27A of Customs Act,

More information

CM No.22555/2015 (Exemption) 3. Allowed, subject to all just exceptions. 4. The application stands disposed of.

CM No.22555/2015 (Exemption) 3. Allowed, subject to all just exceptions. 4. The application stands disposed of. $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 21. + CUSAA 20/2015 PRINCIPAL COMMISSIONER OF CUSTOM... Appellant Through: Mr Satish Kumar, Senior Standing Counsel. versus RISO INDIA PVT. LTD.... Respondent

More information

Adjudication and appeals. R. Krishnan Advocate supreme court (Customs, excise and service tax)

Adjudication and appeals. R. Krishnan Advocate supreme court (Customs, excise and service tax) Adjudication and appeals R. Krishnan Advocate supreme court (Customs, excise and service tax) Adjudication and appeals in indirect taxes Procedure in customs/ excise and service tax different from direct

More information

Provided that no residential accommodation (not being a shop-cumresidence) shall be entered into or searched unless such officer is specially

Provided that no residential accommodation (not being a shop-cumresidence) shall be entered into or searched unless such officer is specially 39 CHAPTER VI INSPECTION OF BUSINESS PLACES AND ACCOUNTS AND ESTABLISHMENT OF CHECK POSTS 40. Maintenance of true and correct accounts by dealers. Every person registered under this Act, every dealer liable

More information

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] [TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 19/2017 - Central Excise (N.T.)

More information

COMMODITIES TRANSACTION TAX

COMMODITIES TRANSACTION TAX 34 (c) the form and the manner of issuing the acknowledgement of discharge of tax dues under sub-section (7) of section 97; (d) any other matter which is to be, or may be, prescribed, or in respect of

More information

CHAPTER 13 DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY, CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST PART I

CHAPTER 13 DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY, CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST PART I CHAPTER 13 DEMAND NOTICE/SHOW CAUSE NOTICE, ADJUDICATION, INTEREST, PENALTY, CONFISCATION, SEIZURE, DUTY PAYMENT UNDER PROTEST 1. Introduction PART I DEMAND NOTICE/SHOW CAUSE NOTICE 1.1 In accordance with

More information

Chapter : 1 - PRELIMINARY. (1) This Act may be called the Foreign Trade (Development and Regulation) Act, 1992.

Chapter : 1 - PRELIMINARY. (1) This Act may be called the Foreign Trade (Development and Regulation) Act, 1992. Chapter : 1 - PRELIMINARY Section 1 - Short title and commencement (1) This Act may be called the Foreign Trade (Development and Regulation) Act, 1992. (2) Sections 11 to 14 shall come into force at once

More information

APPEAL, REVIEW & REVISION:

APPEAL, REVIEW & REVISION: FIRST APPEAL CCE (APPEALS) or CESTAT APPEAL, REVIEW & REVISION: 1 Write a short note on the Appellate Remedies to assessee (right of appeal to persons aggrieved by order passed by adjudicating authority)

More information

BUDGET ANALYSIS All right Reserved with Bizsolindia Services Pvt. Ltd.

BUDGET ANALYSIS All right Reserved with Bizsolindia Services Pvt. Ltd. CUSTOMS ACT 1962 CUSTOMS ACT 1962 : Clause of 54 Any of Customs Act Wording of import manifest and export manifest has been renamed as arrival manifest or import manifest and departure manifest or export

More information

Settlement of Tax Cases

Settlement of Tax Cases CHAPTER 22 Settlement of Tax Cases Some Key Points : Recent Amendments Substantial interest to be determined on the basis of beneficial ownership of shares carrying not less than 20% voting power/ beneficial

More information

FA Fakhri Associates. Accounts, Income Tax & Sales Tax Consultant

FA Fakhri Associates. Accounts, Income Tax & Sales Tax Consultant 2 Definition la goods declaration means a goods declaration filed under sections 79, 104,121, 131, 139 or and 144 or 147 and includes a goods declaration electronically filed; x default means the failure

More information

Customs Brokers Licensing Regulations, 2013.

Customs Brokers Licensing Regulations, 2013. Customs Brokers Licensing Regulations, 2013. Notification No. 65/2013 - Customs (N.T.) dated 21.06.2013 In exercise of the powers conferred by sub-section (2) of section 146 of the Customs Act, 1962 (52

More information

640 KNOWLEDGE RESOURCE [Vol. 49 First of all let us go through this amended Section 35F of Central Excise Act, It reads as under: Section 35F. T

640 KNOWLEDGE RESOURCE [Vol. 49 First of all let us go through this amended Section 35F of Central Excise Act, It reads as under: Section 35F. T Amended Section 35F of C. Ex. Act, some judicial interpretations and some circulars for clarification A Study Sagar Mal Pareek* The issue of mandatory deposit of certain per cent of amount of dispute at

More information

Highlights of Union Budget relating to Indirect Taxes

Highlights of Union Budget relating to Indirect Taxes Highlights of Union Budget 2018-19 relating to Indirect Taxes CUSTOMS Amendments to be effective from 2 nd February, 2018 A social welfare surcharge at 10% of the aggregate customs duties has been levied

More information

THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 ACT NO. 22 OF 1992

THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 ACT NO. 22 OF 1992 THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) ACT, 1992 ACT NO. 22 OF 1992 [7th August, 1992.] An Act to provide for the development and regulation of foreign trade by facilitating imports into, and augmenting

More information

The Central Excise Act, 1944

The Central Excise Act, 1944 The Central Excise Act, 1944 [Act No. 1 of 1944] Chapter II Levy & Collection of Duty An Act to consolidate and amend the law relating to Central Duties of Excise [24th February, 1944] Section 3. Duties

More information

BE it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:-- CHAPTER I PRELIMINARY

BE it enacted by Parliament in the Thirty-second Year of the Republic of India as follows:-- CHAPTER I PRELIMINARY THE CINE-WORKERS AND CINEMA THEATRE WORKERS (REGULATION OF EMPLOYMENT) ACT, 1981 ACT NO. 50 OF 1981 [24th December, 1981.] An Act to provide for the regulation of the conditions of employment of certain

More information

Demand, Adjudication and Offences

Demand, Adjudication and Offences 8.1 Demand 8 Demand, Adjudication and Offences The word demand as per Black s Law Dictionary means assertion of a legal right; an imperative request preferred by one person to another, under a claim of

More information

Bar & Bench (

Bar & Bench ( 1 TO BE INTRODUCED IN LOK SABHA Bill No. 261 of 2018 THE AADHAAR AND OTHER LAWS (AMENDMENT) BILL, 2018 A BILL to amend the Aadhaar (Targeted Delivery of Financial and Other Subsidies, Benefits and Services)

More information

26 Offences and Prosecution

26 Offences and Prosecution 26 Offences and Prosecution 26.1 Summary of Offences and Prosecution The punishable offences as well as the prosecution for such offences under the Income-tax Act, 1961 are discussed under Chapter XXII.

More information

THE PUNJAB RIGHT TO SERVICE ACT, 2011 ( PUNJAB ACT NO.24 OF 2011.) A ACT

THE PUNJAB RIGHT TO SERVICE ACT, 2011 ( PUNJAB ACT NO.24 OF 2011.) A ACT PART-1 DEPARTMENT OF LEGAL AND LEGISLATIVE AFFIARS, PUNJAB Notification The 20 th October, 2011 No.37-leg/2011- The following act of the Legislature of the State of Punjab received the assent of the Punjab

More information

DRAFT RULES UNDER THE COMPANIES ACT, Draft National Financial Reporting Authority Rules, 2013

DRAFT RULES UNDER THE COMPANIES ACT, Draft National Financial Reporting Authority Rules, 2013 DRAFT RULES UNDER THE COMPANIES ACT, 2013 Draft National Financial Reporting Authority Rules, 2013 In exercise of the powers conferred by clause (b) to (d) of sub section (2) of section 132, clause, sub

More information

THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006

THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006 THE UNITED REPUBLIC OF TANZANIA THE TAX REVENUE APPEALS ACT CHAPTER 408 REVISED EDITION 2006 This edition of the Tax Revenue Appeals Act, Cap. 408 incorporates all amendments up to 30th November, 2006

More information

Act 7 of 1975 THE KEALA BUILDING TAX ACT, 1975 [6] An Act to provide for the levy of a tax on buildings

Act 7 of 1975 THE KEALA BUILDING TAX ACT, 1975 [6] An Act to provide for the levy of a tax on buildings 1 of 12 27/02/2013 11:25 PM Back >> Home Page >> Act Contents >> Location Map >> Principal Act >> Act 7 of 1975 THE KEALA BUILDING TAX ACT, 1975 [6] S I D E M E N U An Act to provide for the levy of a

More information

THE COMPETITION (AMENDMENT) BILL, 2007

THE COMPETITION (AMENDMENT) BILL, 2007 1 TO BE INTRODUCED IN LOK SABHA Bill No. 70 of 2007 12 of 2003. THE COMPETITION (AMENDMENT) BILL, 2007 A BILL to amend the Competition Act, 2002. BE it enacted by Parliament in the Fifty-eighth Year of

More information

Financial Intelligence Unit India (FIU-IND) Functions of FIU-IND Collection of Information: Analysis of Information: Sharing of Information:

Financial Intelligence Unit India (FIU-IND) Functions of FIU-IND Collection of Information: Analysis of Information: Sharing of Information: Financial Intelligence Unit India (FIU-IND) Financial Intelligence Unit India (FIU-IND) was set by the Government of India in 2004 as the central national agency responsible for receiving, processing,

More information

THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 ( 62 OF 2002 ) { Passed by Rajya Sabha on 11.3.

THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 ( 62 OF 2002 ) { Passed by Rajya Sabha on 11.3. THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 The Act has been brought in force from 15.03.2003 wide Notification F.O. No. 270(E) date 10.03.2003 THE CONSUMER PROTECTION (AMENDMENT) ACT, 2002 ( 62 OF 2002

More information

THE CINEMATOGRAPH ACT, 1952

THE CINEMATOGRAPH ACT, 1952 SECTIONS 1. Short title, extent and commencement. 2. Definitions. THE CINEMATOGRAPH ACT, 1952 ARRANGMENT OF SECTIONS PART I PRELIMINARY 2A. Construction of references to any law not in force or any functionary

More information

GST. By CA. B S Mylar. FCA. C A B.S.Mylar B.Com. FCA

GST. By CA. B S Mylar. FCA. C A B.S.Mylar B.Com. FCA GST By CA. B S Mylar. FCA 1 2 Miscellaneous Provisions Common Portal Sec 146 3 Sec 146 r/w Notification No 04/2017 www.gst.gov.in for facilitating 1. Registration, 2. Payment of tax, 3. Furnishing of returns,

More information

THE AFRICAN DEVELOPMENT FUND ACT, 1982 ACT NO. 1 OF 1982

THE AFRICAN DEVELOPMENT FUND ACT, 1982 ACT NO. 1 OF 1982 THE AFRICAN DEVELOPMENT FUND ACT, 1982 ACT NO. 1 OF 1982 [4th March, 1982.] An Act to implement the African Development Fund Agreement and for matters connected therewith. BE it enacted by Parliament in

More information

STATUTE OF THE ADMINISTRATIVE TRIBUNAL

STATUTE OF THE ADMINISTRATIVE TRIBUNAL STATUTE OF THE ADMINISTRATIVE TRIBUNAL Article I Establishment and General Principles The Administrative Tribunal of the Organization of American States, established by resolution AG/RES. 35 (I-O/71),

More information

COURT OF APPEAL RULES 2009

COURT OF APPEAL RULES 2009 COURT OF APPEAL RULES 2009 Court of Appeal Rules 2009 Arrangement of Rules COURT OF APPEAL RULES 2009 Arrangement of Rules Rule PART I - PRELIMINARY 7 1 Citation and commencement... 7 2 Interpretation....

More information

Compendium on Acts and Rules

Compendium on Acts and Rules MINISTRY OF LABOUR NOTIFICATION New Delhi, the 26th March, 1998 GSR/149 (E) In exercise of the powers conferred by sub-section (l) of section 14 of the Building and other Construction Workers Welfare Cess

More information

jftlvªh lañ Mhñ,yñ 18 REGISTERED NO. DL (N)04/0007/ vlk/kkj.k EXTRAORDINARY Hkkx II [k.m 2 PART II Section 2 izkf/kdkj ls izdk

jftlvªh lañ Mhñ,yñ 18 REGISTERED NO. DL (N)04/0007/ vlk/kkj.k EXTRAORDINARY Hkkx II [k.m 2 PART II Section 2 izkf/kdkj ls izdk jftlvªh lañ Mhñ,yñ (,u)04@0007@2003 18 REGISTERED NO. DL (N)04/0007/2003 18 vlk/kkj.k EXTRAORDINARY Hkkx II [k.m 2 PART II Section 2 izkf/kdkj ls izdkf'kr PUBLISHED BY AUTHORITY lañ 23] ubz fnyyh] c`glifrokj]

More information

Tamil Nadu Marine Fishing Regulation Act, 1983

Tamil Nadu Marine Fishing Regulation Act, 1983 Tamil Nadu Marine Fishing Regulation Act, 1983 ACT No. 8 OF 1983. An act to provide for the regulation, restriction and prohibition of fishing by fishing vessels in the sea along the whole or part of the

More information

THE COMPETITION (AMENDMENT) BILL, 2007

THE COMPETITION (AMENDMENT) BILL, 2007 1 AS PASSED BY LOK SABHA ON 6.9.2007 Bill No. 70-C of 2007 12 of 2003. THE COMPETITION (AMENDMENT) BILL, 2007 A BILL to amend the Competition Act, 2002. BE it enacted by Parliament in the Fifty-eighth

More information

CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS

CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS Summary Jurisdiction (Appeals) 3 CHAPTER 3:04 SUMMARY JURISDICTION (APPEALS) ACT ARRANGEMENT OF SECTIONS SECTION 1. Short title. 2. Interpretation. MAKING OF APPEAL 3. (1) Right of appeal. (2) Appeals

More information

THE COMMERCIAL COURTS, COMMERCIAL DIVISION AND COMMERCIAL APPELLATE DIVISION OF HIGH COURTS (AMENDMENT) BILL, 2018

THE COMMERCIAL COURTS, COMMERCIAL DIVISION AND COMMERCIAL APPELLATE DIVISION OF HIGH COURTS (AMENDMENT) BILL, 2018 AS INTRODUCED IN LOK SABHA Bill No. 123 of 2018 5 THE COMMERCIAL COURTS, COMMERCIAL DIVISION AND COMMERCIAL APPELLATE DIVISION OF HIGH COURTS (AMENDMENT) BILL, 2018 A BILL to amend the Courts, Division

More information

The Patents (Amendment) Act,

The Patents (Amendment) Act, !"# The Patents (Amendment) Act, 2005 1 [NO. 15 OF 2005] CONTENTS [April 4, 2005] Sections Sections 1. Short title and commencement 40. Amendment of Section 57 2. Amendment of Section 2 41. Substitution

More information

THE KARNATAKA MARINE FISHING (REGULATION) ACT, 1986

THE KARNATAKA MARINE FISHING (REGULATION) ACT, 1986 THE KARNATAKA MARINE FISHING (REGULATION) ACT, 1986 KARNATAKA ACT No.24 OF 1986 (First published in the Karnataka Gazette Extraordinary dated 28th day of May, 1986) (Received the assent of the Governor

More information

CONTENTS DIVISION ONE BASIC CONCEPTS CHAPTER 1 INTRODUCTION & BASIC CONCEPT 3 CHAPTER 2 CONSTITUTIONAL AMENDMENT 56

CONTENTS DIVISION ONE BASIC CONCEPTS CHAPTER 1 INTRODUCTION & BASIC CONCEPT 3 CHAPTER 2 CONSTITUTIONAL AMENDMENT 56 CONTENTS DIVISION ONE BASIC CONCEPTS CHAPTER 1 INTRODUCTION & BASIC CONCEPT 3 CHAPTER 2 CONSTITUTIONAL AMENDMENT 56 CHAPTER 3 TRANSITIONAL PROVISIONS 63 CHAPTER 4 MEANING & SCOPE OF SUPPLY AND LEVY OF

More information

THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT 2006 (XII OF 2006)

THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT 2006 (XII OF 2006) THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT 2006 (XII OF 2006) CONTENTS 1. Short title, extent, commencement and application 2. Definitions 3. Grounds for proceedings and penalty

More information

THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT

THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT 1 of 9 17/03/2011 13:53 THE PUNJAB EMPLOYEES EFFICIENCY, DISCIPLINE AND ACCOUNTABILITY ACT 2006 (Act XII of 2006) C O N T E N T S SECTIONS 1. Short title, extent, commencement and application. 2. Definitions.

More information

Central Excise Duty on free Samples

Central Excise Duty on free Samples Central Excise Duty on free Samples 1. Introduction: There is no specific provision in Central Excise Rules, 2002 governing drawl and testing of samples of manufactured goods or inputs to ascertain their

More information

Indirect taxes- Central Excise- simplified Chapter 1 Central excise Excise duty -Basic Concepts Central Excise is governed by

Indirect taxes- Central Excise- simplified Chapter 1 Central excise Excise duty -Basic Concepts Central Excise is governed by 1-1 1-2 1-3 1-4 1-5 1-6 1-7 1-8 1-9 1-10 1-11 1-12 1-13 1-14 1-15 1-16 1-17 - - - 1-18 1-19 1-20 1-21 1-22 1-23 1-24 1-25 1-26 1-27 1-28 1-29 1-30 1-31 1-32 1-33 1-34 1-35 1-36 1-37 1-38 1-39 1-40 1-41

More information

Amendments made in Indirect-Tax Law. Amendments relating to Central Excise

Amendments made in Indirect-Tax Law. Amendments relating to Central Excise Amendments made in Indirect-Tax Law Amendments relating to Central Excise 1. Amendment of section 3A In the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Central Excise Act), in

More information

The Foreign Trade (Development and Regulation) Amendment Act, NO. 25 OF 2010 [19th August, 2010.]

The Foreign Trade (Development and Regulation) Amendment Act, NO. 25 OF 2010 [19th August, 2010.] The Foreign Trade (Development and Regulation) Amendment Act, 2010 NO. 25 OF 2010 [19th August, 2010.] An Act to amend the Foreign Trade (Development and Regulation) Act, 1992. Be it enacted by Parliament

More information

FOREIGN CONTRIBUTION (REGULATION) ACT, 1976

FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 [Act No. 49 of Year 1976] An Act to regulate the acceptance and utilisation of foreign contribution or foreign hospitality by certain persons or associations,

More information

An Act further to amend the Securities Contracts (Regulation) Act, 1956 and the Depositories Act, 1996.

An Act further to amend the Securities Contracts (Regulation) Act, 1956 and the Depositories Act, 1996. ~ THE SECURITIES LAWS (AMENDMENT) ACT, 2004 # NO. 1 OF 2005 $ [6th January, 2005.] + An Act further to amend the Securities Contracts (Regulation) Act, 1956 and the Depositories Act, 1996. BE it enacted

More information

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

[TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] [TO BE PUBLISHED IN GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 20/2017 - Central Excise (N.T.)

More information

KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI

KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI KSR & Co Company Secretaries LLP PRACTISING COMPANY SECRETARIES & TRADE MARK AGENTS COIMBATORE & CHENNAI Assuring Assuring Compliances Compliances & Solutions & Solutions Beyond Beyond Challenge Challenge

More information

THE ASIAN DEVELOPMENT BANK ACT, 1966 ACT NO.18 OF 1966

THE ASIAN DEVELOPMENT BANK ACT, 1966 ACT NO.18 OF 1966 THE ASIAN DEVELOPMENT BANK ACT, 1966 ACT NO.18 OF 1966 [29th May, 1966.] An Act to implement the international agreement for the establishment and operation of the Asian Development Bank and for matters

More information

ENERGY ARBITRATION COUNCIL (EAC) RULES OF ARBITRATION

ENERGY ARBITRATION COUNCIL (EAC) RULES OF ARBITRATION ENERGY ARBITRATION COUNCIL (EAC) RULES OF ARBITRATION Page 2 of 30 PREAMBLE Dr. Gopal Energy Foundation is a non-profit organization working in the field of inter alia Energy Sector founded on 15 th April

More information

FINAL ORDER NO /2014 APPEAL NO. E/58979 OF 2013 SEPTEMBER 3, 2014

FINAL ORDER NO /2014 APPEAL NO. E/58979 OF 2013 SEPTEMBER 3, 2014 Cenvat Credit : If sales are on FOR basis, with risk being borne by manufacturer till delivery to customer and composite value of sales includes value of freight involved in delivery at customer's premises,

More information

APPENDIX 38 C FOREIGN TRADE (REGULATION) RULES, 1993

APPENDIX 38 C FOREIGN TRADE (REGULATION) RULES, 1993 APPENDIX 38 C FOREIGN TRADE (REGULATION) RULES, 1993 MINISTRY OF COMMERCE (Directorate General of Foreign Trade) NOTIFICATION New Delhi, the 30th December, 1993 G.S.R. 791(E)- In exercise of the powers

More information

THE MAHARASHTRA EMPLOYEES OF PRIVATE SCHOOLS (CONDITIONS OF SERVICE) REGULATION ACT, [3 of 1978] 1. (Amended upto Mah.

THE MAHARASHTRA EMPLOYEES OF PRIVATE SCHOOLS (CONDITIONS OF SERVICE) REGULATION ACT, [3 of 1978] 1. (Amended upto Mah. THE MAHARASHTRA EMPLOYEES OF PRIVATE SCHOOLS (CONDITIONS OF SERVICE) REGULATION ACT, 1977 [3 of 1978] 1 (Amended upto Mah. 9 of 2012) [20th March, 1978] An Act to regulate recruitment and conditions of

More information

THE FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 No. 49 of 1976

THE FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 No. 49 of 1976 THE FOREIGN CONTRIBUTION (REGULATION) ACT, 976 No. 49 of 976 [3 st March, 976.] An Act to regulate the acceptance and utilisation of foreign contribution or foreign hospitality by certain persons or associations,

More information

Appendix 38 D THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2010 THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2010

Appendix 38 D THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2010 THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2010 Appendix 38 D THE FOREIGN TRADE (DEVELOPMENT AND REGULATION) AMENDMENT ACT, 2010 The following Act of Parliament received the assent of the President on 19 th August, 2010, and is hereby published for

More information

Note on abolition of capitation fee in private institutions And taking action against such institutions

Note on abolition of capitation fee in private institutions And taking action against such institutions Note on abolition of capitation fee in private institutions And taking action against such institutions Collection of capitation fee is prohibited in Karnataka State. Action can be initiated against such

More information

THE PAYMENT OF WAGES ACT, 1936

THE PAYMENT OF WAGES ACT, 1936 THE PAYMENT OF WAGES ACT, 1936 An Act to regulate the payment of wages to all classes of employed persons. WHEREAS it is expedient to regulate the payment of wages to all classes of employed persons Responsibility

More information

THE AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007

THE AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007 1 TO BE INTRODUCED IN LOK SABHA Bill No. 99 of 2007 THE AUTHORITY FOR ADVANCE RULINGS ON CENTRAL TAXES BILL, 2007 A BILL to provide for the constitution of an Authority for Advance Rulings on Central Taxes

More information

THE NATIONAL HIGHWAYS ACT, 1956 INTRODUCTION

THE NATIONAL HIGHWAYS ACT, 1956 INTRODUCTION INTRODUCTION Certain highways passing through various States were being maintained by the respective States within which the particular highway was situated. Some of the States were maintaining the portions

More information

THE PROHIBITION OF UNFAIR PRACTICES IN TECHNICAL EDUCATIONAL INSTITUTIONS, MEDICAL EDUCATIONAL INSTITUTIONS AND UNIVERSITIES BILL, 2010

THE PROHIBITION OF UNFAIR PRACTICES IN TECHNICAL EDUCATIONAL INSTITUTIONS, MEDICAL EDUCATIONAL INSTITUTIONS AND UNIVERSITIES BILL, 2010 CLAUSES THE PROHIBITION OF UNFAIR PRACTICES IN TECHNICAL EDUCATIONAL INSTITUTIONS, MEDICAL EDUCATIONAL INSTITUTIONS AND UNIVERSITIES BILL, 2010 ARRANGEMENT OF CLAUSES CHAPTER I PRELIMINARY 1. Short title,

More information

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL/APPELLATE JURISDICTION TRANSFERRED CASE (C) NO. 150 OF versus WITH CIVIL APPEAL NO.

IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL/APPELLATE JURISDICTION TRANSFERRED CASE (C) NO. 150 OF versus WITH CIVIL APPEAL NO. REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL ORIGINAL/APPELLATE JURISDICTION TRANSFERRED CASE (C) NO. 150 OF 2006 Madras Bar Association Union of India and another versus WITH Petitioner(s) Respondents

More information

The Securities Laws (Amendment) Ordinance, 2004

The Securities Laws (Amendment) Ordinance, 2004 The Securities Laws (Amendment) Ordinance, 2004 Promulgated by the President in the Fifty-fifth Year of the Republic of India. An Ordinance further to amend the Securities Contracts (Regulation) Act, 1956

More information

RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL

RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL RULES OF THE TENNESSEE DEPARTMENT OF INTELLECTUAL AND DEVELOPMENTAL DISABILITIES OFFICE OF GENERAL COUNSEL CHAPTER 0465-03 OFFICE OF ADMINISTRATIVE APPEALS TABLE OF CONTENTS 0465-03-.01 Appeals Generally

More information

CONTENTS. Industrial Employment (Standing Orders) Act, Preamble

CONTENTS. Industrial Employment (Standing Orders) Act, Preamble CONTENTS Industrial Employment (Standing Orders) Act, 1946 Sections Preamble 1. Short title, extent and application 2. Interpretation 3. Submission of draft standing orders 4. Conditions for certification

More information

THE KARNATAKA OWNERSHIP FLATS (REGULATION OF THE PROMOTION OF CONSTRUCTION, SALE, MANAGEMENT AND TRANSFER) ACT, 1972

THE KARNATAKA OWNERSHIP FLATS (REGULATION OF THE PROMOTION OF CONSTRUCTION, SALE, MANAGEMENT AND TRANSFER) ACT, 1972 THE KARNATAKA OWNERSHIP FLATS (REGULATION OF THE PROMOTION OF CONSTRUCTION, SALE, MANAGEMENT AND TRANSFER) ACT, 1972 Sections: 1. Short title, extent and commencement. 2. Definitions. 3. General liabilities

More information

FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 [Act No. 49 of Year 1976]

FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 [Act No. 49 of Year 1976] FOREIGN CONTRIBUTION (REGULATION) ACT, 1976 [Act No. 49 of Year 1976] An Act to regulate the acceptance and utilisation of foreign contribution or foreign hospitality by certain persons or associations,

More information

THE KARNATAKA TREASURE TROVE ACT, 1962 CHAPTER I CHAPTER II CHAPTER III

THE KARNATAKA TREASURE TROVE ACT, 1962 CHAPTER I CHAPTER II CHAPTER III 1 THE KARNATAKA TREASURE TROVE ACT, 1962 Statement of Object and reasons Sections: 1. Short title and extent. 2. Definitions. ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY CHAPTER II NOTICE, ENQUIRY AND

More information

CHAPTER I PRELIMINARY CHAPTER II ESTABLISHMENT AND CONSTITUTION OF CIVIL COURTS

CHAPTER I PRELIMINARY CHAPTER II ESTABLISHMENT AND CONSTITUTION OF CIVIL COURTS GUJARAT ACT NO. 21 OF 2005. THE GUJARAT CIVIL COURTS ACT, 2005. I N D E X Sections C O N T E N T S Page No. CHAPTER I PRELIMINARY 1. Short title, extent and 3 commencement. 2. Definitions. 4 CHAPTER II

More information

J.B. Nagar CPE Study Circle. AIPMA House, Andheri, Mumbai On 05 th April, 2015

J.B. Nagar CPE Study Circle. AIPMA House, Andheri, Mumbai On 05 th April, 2015 Organised dby J.B. Nagar CPE Study Circle At AIPMA House, Andheri, Mumbai On 05 th April, 2015 APPEALS TheincometaxprocedurestartswiththeAssesseefiling Return of income. The first stage after the filing

More information

Provident Fund Act, 1952

Provident Fund Act, 1952 Provident Fund Act, 1952 This document is available at ielrc.org/content/e5203.pdf Note: This document is put online by the International Environmental Law Research Centre (IELRC) for information purposes.

More information

THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS) ACT, 1946, ACT NO. 20 OF * [23rd April, 1946.]

THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS) ACT, 1946, ACT NO. 20 OF * [23rd April, 1946.] THE INDUSTRIAL EMPLOYMENT (STANDING ORDERS) ACT, 1946, ACT NO. 20 OF 1946 1* [23rd April, 1946.] An Act to require employers in industrial establishments formally to define conditions of employment under

More information

By Dhaval Shah, B.Com(FM), ACA.

By Dhaval Shah, B.Com(FM), ACA. APPEALS BEFORE CIT(A) and ITAT By Dhaval Shah, B.Com(FM), ACA. Background Dispute Resolution Process Whocanfileanappeal Remedies available to the assessee against the order of the Assessing Officer 2 Dispute

More information

COURT OF APPEAL RULES, 1997 (C.I 19)

COURT OF APPEAL RULES, 1997 (C.I 19) COURT OF APPEAL RULES, 1997 (C.I 19) IN exercise of the powers conferred on the Rules of Court Committee by Article 157(2) of the Constitution these Rules are made this 24th day of July, 1997. PART I-GENERAL

More information

BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:-

BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as follows:- ~ THE PATENTS (AMENDMENT) ACT, 2005 # NO. 15 OF 2005 $ [4th April, 2005] + An Act further to amend the Patents Act, 1970. BE it enacted by Parliament in the Fifty-sixth Year of the Republic of India as

More information

FOREIGN EXCHANGE MANAGEMENT ACT, 1999

FOREIGN EXCHANGE MANAGEMENT ACT, 1999 FOREIGN EXCHANGE MANAGEMENT ACT, 1999 An Act to consolidate and amend the law relating to foreign exchange with the objective of facilitating external trade and payments and for promoting the orderly development

More information

THE DISCLOSURE OF LOBBYING ACTIVITIES BILL, 2013

THE DISCLOSURE OF LOBBYING ACTIVITIES BILL, 2013 1 TO BE INTRODUCED IN LOK SABHA Bill No. 14 of 2013 5 THE DISCLOSURE OF LOBBYING ACTIVITIES BILL, 2013 By SHRI KALIKESH NARAYAN SINGH DEO, M.P. A BILL to set up an Authority for registration of lobbyists;

More information

THE EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 ARRANGEMENT OF SECTIONS

THE EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 ARRANGEMENT OF SECTIONS THE EMPLOYEES PROVIDENT FUNDS AND MISCELLANEOUS PROVISIONS ACT, 1952 ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent and application. 2. Definitions. 2A. Establishment to

More information

The Cinematograph Act, 1952

The Cinematograph Act, 1952 The Cinematograph Act, 1952 1. Short title, extent and commencement. (1) This Act may be called the Cinematograph Act, 1952. (2) Pars I, II and IV extend to the whole of India (Note:- Omitted by Act No.25

More information

CHAPTER I. PRELIMINARY. 1. (1) This Act may be called the Tamil Nadu Business Facilitation Act, 2018.

CHAPTER I. PRELIMINARY. 1. (1) This Act may be called the Tamil Nadu Business Facilitation Act, 2018. A Bill to support the State of Tamil Nadu, in its aspiration of being one of the most preferred investment destination in the country, by ensuring adequate information availability to the investors thereby

More information

[Bihar Act 4, 2011] BIHAR RIGHT TO PUBLIC SERVICES ACT, 2011

[Bihar Act 4, 2011] BIHAR RIGHT TO PUBLIC SERVICES ACT, 2011 [] [Bihar Act 4, 2011] BIHAR RIGHT TO PUBLIC SERVICES ACT, 2011 AN ACT To provide for the delivery of notified public services to the people of the State within the stipulated time limit and for matters

More information

The Benami Transactions (Prohibition) Amendment Act, 2016

The Benami Transactions (Prohibition) Amendment Act, 2016 The Benami Transactions (Prohibition) Amendment Act, 2016 By CA Sagar S.Tilak 26 th February 2017 Background Benami Transactions Prohibition Act 1988 Amended Act 2016 9 Sections 71 Sections Acquisition

More information

THE CUSTOMS ACT, 1962* ARRANGEMENT OF SECTIONS

THE CUSTOMS ACT, 1962* ARRANGEMENT OF SECTIONS THE CUSTOMS ACT, 1962* ARRANGEMENT OF SECTIONS CHAPTER I PRELIMINARY SECTIONS 1. Short title, extent and commencement. 2. Definitions. CHAPTER II OFFICERS OF CUSTOMS 3. Classes of officers of customs.

More information

Offences and Penalties

Offences and Penalties Chapter XVII Offences and Penalties Penalty for certain offences (Section 122) Section 122 of CGST Act, made applicable to IGST vide Section 20 of IGST Act and Q1. Whether penalty is imposable for supply

More information

THE INTER-STATE RIVER WATER DISPUTES ACT, 1956 ACT NO. 33 OF [28th August, 1956.]

THE INTER-STATE RIVER WATER DISPUTES ACT, 1956 ACT NO. 33 OF [28th August, 1956.] THE INTER-STATE RIVER WATER DISPUTES ACT, 1956 ACT NO. 33 OF 1956 1 [28th August, 1956.] An Act to provide for the adjudication of disputes relating to waters of inter-state rivers and river valleys. BE

More information

THE MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006 No. 27 of 2006

THE MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006 No. 27 of 2006 THE MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006 No. 27 of 2006 [16th June, 2006.] An Act to provide for facilitating the promotion and development and enhancing the competitiveness of micro,

More information

IN THE HIGH COURT OF KARNATAKA, BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO.

IN THE HIGH COURT OF KARNATAKA, BENGALURU PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO. 1 R IN THE HIGH COURT OF KARNATAKA, BENGALURU DATED THIS THE 24 TH DAY OF JUNE, 2015 PRESENT THE HON'BLE MR. JUSTICE VINEET SARAN AND THE HON BLE MR. JUSTICE ARAVIND KUMAR C.S.T.A.NO.7/2014 BETWEEN: COMMISSIONER

More information

THE NATIONAL.HIGHWAYS ACT, 1956 (48 of 1956) [11th September, 1956]

THE NATIONAL.HIGHWAYS ACT, 1956 (48 of 1956) [11th September, 1956] THE NATIONAL.HIGHWAYS ACT, 1956 (48 of 1956) [11th September, 1956] An Act to provide for the declaration of certain highways to be national highways and for matters connected there with.. It enacted by

More information

TO BE INTRODUCED IN LOK SABHA

TO BE INTRODUCED IN LOK SABHA 1 TO BE INTRODUCED IN LOK SABHA Bill No. 46 of 2017 33 of 1956. 5 10 THE INTER-STATE RIVER WATER DISPUTES (AMENDMENT) BILL, 2017 A BILL further to amend the Inter-State River Water Disputes Act, 1956.

More information